鐵路施工企業(yè)集團公司制改造與財務管理研究.pdf

1、北方交通大學碩士學位論文鐵路施工企業(yè)集團公司制改造與財務管理研究姓名：丁紅巖申請學位級別：碩士專業(yè)：會計學指導教師：郝宇欣2001.2.1莖奎塑矍AbstractTheliaisonbetweentherailwayconstructionenterpriseandthecorporationsystemevolvefromitsroleinthenationaleconomyreformationLikedealingwithsome

2、otherlarge—scalestate—ownedenterprises，wehaverealizedthat，onthebasisofdeeplyconsideringthereformmethodof”TwopowerSeparate”，tosetupthemodernenterprisesystemisthesolefeasiblewayofitsexistinganddevelopmentAtpresent，theresea

3、rchtowardsthecorporationsystemuDdatingoftherailwayconstructionenterpriseandtheafterwardsfinancialmanagementsystemisshortofsystematicnaturefeasibilityandthecorrespondingtheoryrequirement，andwhichcannotsatisfythedevelopmen

4、toftherailwayconstructionenterprise。Inthisarticle，weintroducethebackgroundoftherailwayconstructionenterprisecorporationsystemupdatinganditsadministrationorganizationform；Thenwehaveresearchedsomefinancialproblemswhichweco

5、uldmeetduringthesystemupdatingincludingfoHllofcapitalreorganizationofcapitalandfinancialrelationshipetcAsfortheassessevaluation，landevaluationand”unpaidrationedsalaries”，moreimportancehasbeenattachedInthearticleof”afterw

6、ardsfinancialmanagementoftheupdatedgroupcorporation”，wehavegivenadetaileddescriptionabouttheestablishmentofthefinancialmanagementsystem，thekeypointstherein，theresponsibilitycostmanagementandtheenterpriseachievementsevalu

7、ation，finallywehavedeliveredsomesuggestionsOffimprovingtheongoingconstructionenterprisefinancialmanagementInpreparingforthearticle，wehavereferredtomanypolicies，lawsandregulationsconcerningtheeconomicsystemreform；andwitht

8、hehelpofmorethanoneyear’SpracticeinvolvinginthecorporationsystemupdatingofChinaTiesijuCivilEngineeringGroupCorporation，thisarticleisofmorepracticalandfeasibleIfitcanbringsomehelptothoseconstructionenterpriseswhoareenduri